Johnson Outdoors (JOUT) 10-Q 3 Feb 17 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Dec. 30, 2016	Jan. 27, 2017
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Dec. 30, 2016
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,017
Entity Registrant Name	JOHNSON OUTDOORS INC
Entity Central Index Key	788,329
Current Fiscal Year End Date	--09-29
Entity Filer Category	Accelerated Filer
Class A [Member]
Entity Common Stock, Shares Outstanding		8,771,151
Class B [Member]
Entity Common Stock, Shares Outstanding		1,212,006

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Dec. 30, 2016	Jan. 01, 2016
Net sales	$ 93,729	$ 85,298
Cost of sales	57,164	51,999
Gross profit	36,565	33,299
Operating expenses:
Marketing and selling	20,822	19,999
Administrative management, finance and information systems	10,561	10,154
Research and development	4,710	4,046
Total operating expenses	36,093	34,199
Operating profit (loss)	472	(900)
Interest income	(23)	(8)
Interest expense	486	190
Other expense (income), net	54	(563)
Loss before income taxes	(45)	(519)
Income tax (benefit) expense	(4,101)	15
Net income (loss)	$ 4,056	$ (534)
Participating securities	29	187
Weighted average common shares - Dilutive	9,874	9,981
Class A [Member]
Weighted average common shares - Basic:
Weighted average common shares - Basic	8,633	8,582
Net income (loss) per common share - Basic:
Net income (loss) per common share - Basic	$ 0.41	$ (0.05)
Net income (loss) per common share - Diluted:
Net income (loss) per common share - Diluted	0.40	(0.05)
Dividends declared per common share:
Dividends declared per common share	$ 0.09	$ 0.08
Class B [Member]
Weighted average common shares - Basic:
Weighted average common shares - Basic	1,212	1,212
Net income (loss) per common share - Basic:
Net income (loss) per common share - Basic	$ 0.37	$ (0.05)
Net income (loss) per common share - Diluted:
Net income (loss) per common share - Diluted	0.40	(0.05)
Dividends declared per common share:
Dividends declared per common share	$ 0.08	$ 0.07

Condensed Consolidated Stateme3

Condensed Consolidated Statements Of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2016	Jan. 01, 2016
Comprehensive income:
Net income (loss)	$ 4,056	$ (534)
Other comprehensive income (loss):
Foreign currency translation loss	(3,747)	(1,777)
Change in pension plans, net of tax of $54 and $59, respectively	88	96
Total other comprehensive loss	(3,659)	(1,681)
Total comprehensive income (loss)	$ 397	$ (2,215)

Condensed Consolidated Stateme4

Condensed Consolidated Statements Of Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2016	Jan. 01, 2016
Condensed Consolidated Statements Of Comprehensive Income [Abstract]
Change in pension plans, tax	$ 54	$ 59

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 30, 2016	Sep. 30, 2016	Jan. 01, 2016
Current assets:
Cash and cash equivalents	$ 51,860	$ 87,294	$ 49,356
Accounts receivable, net	72,349	41,522	66,057
Inventories	76,037	68,397	93,898
Other current assets	4,819	4,755	5,324
Total current assets	205,065	201,968	214,635
Property, plant and equipment, net of accumulated depreciation of $125,286, $123,921 and $119,171, respectively	48,544	48,998	45,296
Deferred income taxes	22,745	19,063	16,457
Goodwill	11,170	11,196	19,624
Other intangible assets, net	14,060	14,462	11,470
Other assets	14,883	14,592	13,992
Total assets	316,467	310,279	321,474
Current liabilities:
Current maturities of long-term debt		381	366
Accounts payable	32,033	24,521	35,055
Accrued liabilities:
Salaries, wages and benefits	12,171	17,396	11,398
Accrued warranty	4,781	4,326	4,258
Income taxes payable	1,055	1,691	2,953
Accrued discounts and returns	6,116	7,074	4,857
Other	12,159	12,265	11,181
Total current liabilities	68,315	67,654	70,068
Long-term debt, less current maturities	13,001	7,008	31,230
Deferred income taxes	1,147	1,216	1,161
Retirement benefits	12,527	12,699	9,979
Other liabilities	14,641	14,206	13,954
Total liabilities	109,631	102,783	126,392
Common stock:
Capital in excess of par value	71,554	71,127	69,751
Retained earnings	138,571	135,405	123,846
Accumulated other comprehensive income (loss)	(1,305)	2,354	1,956
Treasury stock at cost, shares of Class A common stock: 79,071, 64,323 and 37,015, respectively	(2,488)	(1,892)	(973)
Total shareholders' equity	206,836	207,496	195,082
Total liabilities and shareholders' equity	316,467	310,279	321,474
Class A [Member]
Common stock:
Shares issued and outstanding	443	441	441
Class B [Member]
Common stock:
Shares issued and outstanding	$ 61	$ 61	$ 61

Condensed Consolidated Balance6

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 30, 2016	Sep. 30, 2016	Jan. 01, 2016
Property, plant and equipment, accumulated depreciation	$ 125,286	$ 123,921	$ 119,171
Class A [Member]
Common stock, shares issued	8,773,175	8,778,028	8,805,489
Common stock, shares outstanding	8,773,175	8,778,028	8,805,489
Treasury stock, shares	79,071	64,323	37,015
Class B [Member]
Common stock, shares issued	1,212,006	1,212,006	1,212,382
Common stock, shares outstanding	1,212,006	1,212,006	1,212,382

Condensed Consolidated Stateme7

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2016	Jan. 01, 2016
CASH USED FOR OPERATING ACTIVITIES
Net income (loss)	$ 4,056	$ (534)
Adjustments to reconcile net income (loss) to net cash used for operating activities:
Depreciation	2,821	2,620
Amortization of intangible assets	302	215
Amortization of deferred financing costs	217	31
Stock based compensation	504	501
Deferred income taxes	(4,198)	(651)
Change in operating assets and liabilities:
Accounts receivable, net	(31,355)	(21,496)
Inventories, net	(8,631)	(14,200)
Accounts payable and accrued liabilities	1,801	598
Other current assets	(140)	(452)
Other non-current assets	17	22
Other long-term liabilities	3	(157)
Other, net	277	(54)
Cash provided by (used for) operating activities	(34,326)	(33,557)
CASH USED FOR INVESTING ACTIVITIES
Payments for purchase of business		(5,250)
Capital expenditures	(2,666)	(2,547)
Cash used for investing activities	(2,666)	(7,797)
CASH PROVIDED BY FINANCING ACTIVITIES
Net borrowings from revolving credit lines	12,730	23,911
Principal payments on term loans and other long-term debt	(7,099)	(60)
Common stock transactions		97
Dividends paid	(890)	(790)
Purchases of treasury stock	(664)	(476)
Cash provided by financing activities	4,077	22,682
Effect of foreign currency rate changes on cash	(2,519)	(1,131)
Decrease in cash and cash equivalents	(35,434)	(19,803)
CASH AND CASH EQUIVALENTS
Beginning of period	87,294	69,159
End of period	51,860	49,356
Supplemental Disclosure:
Cash paid for taxes	644	1,629
Cash paid for interest	$ 290	$ 135

Basis Of Presentation

Basis Of Presentation	3 Months Ended
	Dec. 30, 2016
Basis Of Presentation [Abstract]
Basis Of Presentation	1 Basis of Presentation The condensed consolidated financial statements included herein are unaudited. In the opinion of management, these statements contain all adjustments (consisting of only normal recurring items) necessary to present fairly the financial position of Johnson Outdoors Inc. and subsidiaries (collectively, the “Company”) as of December 30, 2016 and J anuary 1 , 201 6 , and their results of operations and cash flows for the three month periods then ended. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended September 30, 2016 which was filed with the Securities and Exchange Commission on December 13 , 201 6 with the Securities and Exchange Commission. Effective with the first fiscal quarter of 2017, the Company has renamed its business segments to better reflect the outdoor lifestyle focus of the Company’s brands. The Company’s segments will be referred to as Fishing (formerly Marine Electronics), Camping (formerly Outdoor Equipment), Watercraft Recreation (formerly Watercraft) and Diving (unchanged). There is no change in the composition of the Company’s segments. Due to seasonal variations and other factors, the results of operations for the three months ended December 30, 2016 are not necessarily indicative of the results to be expected for the Company's full 201 7 fiscal year. See “Seasonality” in the Management’s Discussion and Analysis of Financial Condition and Results of Operations included elsewhere herein for additional information. All monetary amounts, other than share and per share amounts, are stated in thousands.

Accounts Receivable

Accounts Receivable	3 Months Ended
	Dec. 30, 2016
Accounts Receivable [Abstract]
Accounts Receivable	2 Accounts Receivable Accounts receivable are stated net of allowances for doubtful accounts of $1,924 , $2,182 and $2,354 as of December 30, 2016 , September 30, 2016 and January 1 , 201 6 , respectively. The increase in net accounts receivable to $72,349 as of December 30, 2016 from $41,522 as of September 30 , 201 6 is attributable to the seasonal nature of the Company's business. The determination of the allowance for doubtful accounts is based on a combination of factors. In circumstances where specific collection concerns about a receivable exist, a reserve is established to value the affected account receivable at an amount the Company believes will be collected. For all other customers, the Company recognizes allowances for doubtful accounts based on historical experience of bad debts as a percent of accounts receivable outstanding for each business segment . Uncollectible accounts are written off against the allowance for doubtful accounts after collection efforts have been exhausted. The Company typically does not require collateral on its accounts receivable.

Earnings Per Share ("EPS")

Earnings Per Share ("EPS")	3 Months Ended
	Dec. 30, 2016
Earnings Per Share ("EPS") [Abstract]
Earnings Per Share ("EPS")	3 Earnings Per Share (“EPS”) Net income or loss per share of Class A common stock and Class B common stock is computed using the two-class method. Grants of restricted stock which receive non-forfeitable dividends are classified as participating securities and are required to be included as part of the basic weighted average share calculation under the two-class method. Holders of Class A common stock are entitled to cash dividends equal to 110% of all dividends declared and paid on each share of Class B common stock. The Company grants shares of unvested restricted stock in the form of Class A shares, which carry the same distribution rights as the Class A common stock described above. As such, the undistributed earnings for each period are allocated to each class of common stock based on the proportionate share of the amount of cash dividends that each such class is entitled to receive. Basic EPS Basic net income or loss per share is computed by dividing net income or loss allocated to Class A common stock and Class B common stock by the weighted-average number of shares of Class A common stock and Class B common stock outstanding, respectively. In periods with cumulative year to date net income and undistributed income, the undistributed income for each period is allocated to each class of common stock based on the proportionate share of the amount of cash dividends that each such class is entitled to receive. In periods where there is a cumulative year to date net loss or no undistributed income because distributions through dividends exceed net income, Class B shares are treated as anti-dilutive and, therefore, net losses are allocated equally on a per share basis among all participating securities. For the three - month period ended December 30 , 2016, basic income per share for the Class A and Class B shares has been presented using the two class method and reflects the allocation of undistributed income described above . For the three-month period ended January 1, 2016, basic loss per share is the same for both Class A and Class B shares, reflecting the allocation of the net loss under the two class method described above. Diluted EPS Diluted net income per share is computed by dividing allocated net income by the weighted-average number of common shares outstanding, adjusted for the effect of dilutive stock options, restricted stock units (“stock units” or “units”) and non-vested restricted stock. Anti-dilutive stock options, units and non-vested stock are excluded from the calculation of diluted EPS. The computation of diluted net income per share of Class A common stock assumes that Class B common stock is converted into Class A common stock. Therefore, diluted net income per share is the same for both Class A and Class B common shares. In periods where the Company reports a net loss, the effect of anti-dilutive stock options and units is excluded and diluted loss per share is equal to basic loss per share for both classes. For the three-month period ended December 30, 2016, diluted net income per share reflects the effect of dilutive restricted stock units and assumes the conversion of Class B common stock into Class A common stock. For the three-month period ended January 1, 2016, the effects of non-vested restricted stock units are excluded from the diluted loss per share calculation as their inclusion would have been anti-dilutive. Non-vested stock that could potentially dilute earnings per share in the future which were not included in the fully diluted computation because they would have been anti-dilutive totaled 95,068 and 183,830 for the three months ended December 30 , 2016 and J anuary 1 , 201 6 , respectively. Restricted stock units that could potentially dilute earnings per share in the future which were not included in the fully diluted computation because they would have been anti-dilutive were 0 and 41,722 for the three month periods ended December 30 , 2016 and J anuary 1 , 201 6, respectively .

Stock-Based Compensation And St

Stock-Based Compensation And Stock Ownership Plans	3 Months Ended
	Dec. 30, 2016
Stock-Based Compensation And Stock Ownership Plans [Abstract]
Stock-Based Compensation And Stock Ownership Plans	4 Stock-Based Compensation and Stock Ownership Plans The Company’s current stock ownership plans allow for issuance of stock options to acquire shares of Class A common stock by key executives and non-employee directors. Current plans also allow for issuance of shares of restricted stock, restricted stock units or stock appreciation rights in lieu of stock options. Under the Company’s 2010 Long-Term Stock Incentive Plan and the 2012 Non-Employee Director Stock Ownership Plan (the only two plans where shares remain available for future equity incentive awards) there were a total of 560,244 shares of the Company’s Class A common stock available for future grant to key executives and non-employee directors at December 30 , 2016 . Non-vested Stock All shares of non-vested stock awarded by the Company have been granted in the form of shares of Class A common stock at their fair market value on the date of grant and vest within two to five years after the grant date. The fair value at date of grant is based on the number of shares granted and the average of the Company’s high and low Class A common stock price on the date of grant or, if the Company’s Class A shares did not trade on the date of grant, the average of the Company’s high and low Class A common stock price on the last preceding date on which the Company’s Class A shares traded. A summary of non-vested stock activity for the three months ended December 30, 2016 related to the Company’s stock ownership plans is as follows:    Weighted Average  Shares Grant Price  Non-vested stock at September 30, 2016 162,472 $ 24.49  Non-vested stock grants 8,846 43.12  Restricted stock vested (76,250) 20.54  Non-vested stock at December 30, 2016 95,068 27.68 Non-vested stock grantees may elect to reimburse the Company for withholding taxes due as a result of the vesting of shares by tendering a portion of the vested shares back to the Company. Shares tendered back to the Company were 17,832 and 19,973 during the three month periods ended December 30, 2016 and J anuar y 1 , 201 6 , respectively. Stock compensation expense, net of forfeitures, related to non-vested stock was $283 and $371 for the three month periods ended December 30 , 2016 and January 1 , 201 6 , respectively. Unrecognized compensation cost related to non-vested stock as of December 30, 2016 was $1,390 , which amount will be amortized to expense through November 20 20 or adjusted for changes in future estimated or actual forfeitures. The fair value of restricted stock vested during the three month periods ended December 30, 2016 and January 1 , 201 6 was $3,219 and $ 2,349 , respectively. Restricted Stock Units All restricted stock units (RSUs) awarded by the Company have been granted in the form of shares of Class A common stock at their fair market value on the date of grant and vest within one or three years after the grant date. The fair value at date of grant is based on the number of units granted and the average of the Company’s high and low Class A common stock trading price on the date of grant or, if the Company’s Class A shares did not trade on the date of grant, the average of the Company’s high and low Class A common stock trading price on the last preceding date on which the Company’s Class A shares traded. A summary of RSU activity for the quarter ended December 30, 2016 follows:    Weighted Average  Number of RSUs Grant Price  RSUs at September 30, 2016 46,411 $ 23.62  RSUs granted 20,627 42.67  RSUs vested (2,010) 22.39  RSUs at December 30, 2016 65,028 29.70 Stock compensation expense, net of forfeitures, related to restricted stock units was $221 for the three months ended December 30 , 2016 and $130 for the three months ended J anuar y 1, 2016 Unrecognized compensation cost related to non-vested restricted stock units as of December 30, 2016 was $ 1,311 , which amount will be amortized to expense through September 201 9 or adjusted for changes in future estimated or actual forfeitures . Employees’ Stock Purchase Plan The Company’s shareholders ha v e adopted the Johnson Outdoors Inc. 2009 Employees’ Stock Purchase Plan, which provides for the issuance of shares of Class A common stock at a purchase price of not less than 85% of the fair market value of such shares on the date of grant or at the end of the offering period, whichever is lower. During the three month periods ended December 30 , 2016 and January 1, 2016 , the Company issued no shares of Class A common stock in connection with the Employees’ Stock Purchase Plan.

Pension Plans

Pension Plans	3 Months Ended
	Dec. 30, 2016
Pension Plans [Abstract]
Pension Plans	5 Pension Plans  The Company has non-contributory defined benefit pension plans covering certain of its U.S. employees. Retirement benefits are generally provided based on the employees’ years of service and average earnings. Normal retirement age is 65, with provisions for earlier retirement. The components of net periodic benefit cost related to Company sponsored defined benefit plans for the three month periods ended December 30, 2016 and J anuary 1 , 201 6 were as follows:    Three Months Ended  December 30 January 1  2016 2016   Components of net periodic benefit cost:  Service cost $ - $ -  Interest on projected benefit obligation 284 277  Less estimated return on plan assets 274 299  Amortization of unrecognized losses 142 155  Net periodic benefit cost $ 152 $ 133

Income Taxes

Income Taxes	3 Months Ended
	Dec. 30, 2016
Income Taxes [Abstract]
Income Taxes	6 Income Taxes For the three months ended December 30, 2016 and January 1 , 201 6 , the Company’s earnings before income taxes, income tax expense and effective income tax rate were as follows:     Three Months Ended  December 30 January 1  (thousands, except tax rate data) 2016 2016  Loss before income taxes $ (45) $ (519)  Income tax (benefit) expense (4,101) 15  Effective income tax rate 9113.3% -2.9%  The change in the Company’s effective tax rate for the three months ended December 30, 2016 versus the prior year period was primarily due to the impact of a foreign tax credit net tax benefit of about $4,200 generated by the repatriation of approximately $22,000 in the period from foreign jurisdictions into the U.S . Also, the Company recorded tax benefit of $397 realized from the exercise of the share-based payment arrangeme nts during the three-month period ended December 30, 2016. See “Note 1 4 – New Accounting Pronouncements ” in the notes to the Company’s accompanying condensed consolidated financial statements for further discussion .  Adverse changes in profitability and financial outlook in both the U. S. and/or foreign jurisdictions or changes in the Company’s geographic footprint may require changes in valuation allowances in order to reduce the Company’s deferred tax assets . Such changes may drive fluctuations in the effective tax rate. The impact of the Company’s operations in jurisdictions w h ere a valuation allowance is assessed, primarily in the foreign locations, is removed from the overall effective tax rate methodology and recorded directly based on year to date results for the year for which no tax expense or benefit can be recognized. The tax jurisdictions that have a valuation allowance for the periods ended December 30, 2016 and January 1, 2016 were:    December 30 January 1  2016 2016  Australia Australia  Austria France  France Italy  Indonesia Japan  Italy Netherlands  Japan New Zealand  Netherlands Spain  New Zealand Switzerland  Spain  Switzerland  The Company regularly assesses the adequacy of its provisions for income tax contingencies in accordance with the applicable authoritative guidance on accounting for income taxes. As a result, the Company may adjust the reserves for unrecognized tax benefits due to the impact of changes in its assumptions or as a result of new facts and developments, such as changes to interpretations of relevant tax law, assessments from taxing authorities, settlements with taxing authorities and lapses of statutes of limitation. The Company’s 2017 fiscal year tax expense is anticipated to include approximately $500 related to uncertain income tax positions.  In accordance with its accounting policy, the Company recognizes accrued interest and penalties related to unrecognized benefits as a component of income tax expense. The Company is projecting accrued interest of $250 related to uncertain income tax positions for the fiscal year ending September 29, 2017.  The Company files income tax returns, including returns for its subsidiaries, with federal, state, local and foreign taxing jurisdictions. The Company is currently undergoing income tax examinations in Italy, France, Germany and Indonesia. As of the date of this report, the following tax years remain open to examination by the respective tax jurisdictions:   Jurisdiction Fiscal Years  United States 2013 - 2016  Canada 2012 - 2016  France 2012 - 2016  Germany 2009 - 2016  Italy 2011 - 2016  Japan 2013 - 2016  Switzerland 2006 - 2016

Inventories

Inventories	3 Months Ended
	Dec. 30, 2016
Inventories [Abstract]
Inventories	7 Inventories Inventories at the end of the respective periods consisted of the following:    December 30 September 30 January 1  2016 2016 2016  Raw materials $ 33,170 $ 26,379 $ 35,496  Work in process 307 34 203  Finished goods 42,560 41,984 58,199  $ 76,037 $ 68,397 $ 93,898

Goodwill

Goodwill	3 Months Ended
	Dec. 30, 2016
Goodwill [Abstract]
Goodwill	8 Goodwill  The changes in goodwill during the three months ended December 30, 2016 and January 1 , 201 6 were as follows:    December 30 January 1  2016 2016  Balance at beginning of period $ 11,196 $ 14,292  Acquisitions - 5,385  Amount attributable to movements in foreign currency rates (26) (53)  Balance at end of period $ 11,170 $ 19,624  The Company evaluates the carrying value of goodwill on an annual basis or more frequently when events and circumstances warrant such an evaluation. See Note 17 below for a discussion of Company acquisitions and their impact on increasing the Company’s goodwill balance during the periods presented herein.

Warranties

Warranties	3 Months Ended
	Dec. 30, 2016
Warranties [Abstract]
Warranties	9 Warranties  The Company provides warranties on certain of its products as they are sold. The following table summarizes the Company's warranty activity for the three months ended December 30, 2016 and J anuar y 1 , 201 6 .    December 30 January 1  2016 2016  Balance at beginning of period $ 4,326 $ 4,301  Expense accruals for warranties issued during the period 1,448 1,128  Less current period warranty claims paid 993 1,171  Balance at end of period $ 4,781 $ 4,258

Contingencies

Contingencies	3 Months Ended
	Dec. 30, 2016
Contingencies [Abstract]
Contingencies	10 CONTINGENCIES The Company is subject to various legal actions and proceedings in the normal course of business, including those related to commercial disputes, product liability, intellectual property and regulatory matters. The Company is insured against loss for certain of these matters. Although litigation is subject to many uncertainties and the ultimate exposure with respect to these matters cannot be ascertained, management does not believe the final outcome of any pending litigation will have a material adverse effect on the financial condition, results of operations, liquidity or cash flows of the Company.

Indebtedness

Indebtedness	3 Months Ended
	Dec. 30, 2016
Indebtedness [Abstract]
Indebtedness	11 Indebtedness Debt was comprised of the following at December 30, 2016 , September 30, 2016 , and J anuar y 1 , 201 6 :    December 30 2016 September 30 2016 January 1 2016  Term loans $ - $ 7,098 $ 7,371  Revolvers 12,730 - 23,942  Other 271 291 283  Total debt 13,001 7,389 31,596  Less current portion of long term debt - 381 366  Less short term debt - - -  Total long-term debt $ 13,001 $ 7,008 $ 31,230  Term Loans On October 24, 2016 the Company repaid its outstanding term loans with Ridgestone Bank totaling $7,068 . The early repayment of these loans resulted in payment of a 3% pre-payment penalty. The Company’s term loans had a maturity date of September 29, 2029 . The interest rate in effect on the term loans was 5.50% at the date of repayment .  Revolvers On September 16, 2013 , the Company and certain of its subsidiaries entered into a credit facility with PNC Bank National Association and certain other lenders. This credit facility consists of a Revolving Credit Agreement dated September 16, 2013 among the Company, certain of the Company’s subsidiaries, PNC Bank National Association, as lender and as administrative agent, and the other lenders named therein (the “Revolving Credit Agreement” or “Revolver”). The Revolver has an expiration date of September 16, 2018 and provides for borrowing of up to an aggregate principal amount not to exceed $90,000 with an accordion feature that gives the Company the option to increase the maximum seasonal financing availability subject to the conditions of the Revolving Credit Agreement and subject to the approval of the lenders. The Revolver imposes a seasonal borrowing limit such that borrowings may not exceed $60,000 from the period June 30 th through October 31 st of each year under the agreement .  The interest rate on the Revolver resets each quarter and is based on LIBOR plus an applicable margin. The applicable margin ranges from 1.25 % to 2.00 % and is dependent on the Company’s leverage ratio for the trailing twelve month period . The interest rate on the Revolver at December 30 , 2016 and January 1 , 201 6 was approximately 2.0% and 1.7% , respectively.  The Revolver is secured with a first priority lien on working capital assets and certain patents and trademarks of the Company and its subsidiaries and on land, buildings, machinery and equipment of the Company’s domestic subsidiaries. Under the terms of the Revolver, the Company is required to comply with certain financial and non-financial covenants. The Revolving Credit Agreement limits asset or stock acquisitions to no more than $20,000 in the event that the Company’s consolidated leverage ratio is greater than 2.5 times. No limits are imposed if the Company’s consolidated leverage ratio is less than 2.5 times and the remaining borrowing availability under the Revolver is greater than $10,000 at the time of the acquisition . The Revolving Credit Agreement limits the amount of restricted payments (primarily dividends and repurchases of common stock) made during each fiscal year. The Company may declare and pay dividends in accordance with historical practices, but in no event may the aggregate amount of all dividends or repurchases of common stock exceed $10,000 in any fiscal year . The Revolving Credit Agreement restricts the Company’s ability to incur additional debt and includes maximum leverage ratio and minimum interest coverage ratio covenants .  Other Borrowings The Company had no unsecured revolving credit facilities at its foreign subsidiaries as of December 30, 2016 or J anuar y 1 , 201 6 . The Company utilizes letters of credit primarily as security for the payment of future claims under its workers’ compensation insurance, which totaled approximately $392 and $682 at December 30, 2016 and J anuar y 1 , 201 6 , respectively. The Company had no unsecured lines of credit as of December 30, 2016 or January 1 , 201 6 .  Aggregate scheduled maturities of long-term debt as of December 30, 2016 , for the remainder of fiscal 201 7 and subsequent fiscal years, were as follows:    Fiscal Year  2017 $ -  2018 12,730  2019 -  2020 271  2021 -  Thereafter -  Total $ 13,001  Balances carried on the Revolver not in excess of the seasonal borrowing limit may be repaid at the Company’s discretion at any time through the maturity date.  Based on the borrowing rates currently available to the Company for debt with similar terms and maturities, the fair value of the Company’s long-term debt as of December 30, 2016, September 3 0, 2016 and January 1 , 201 6 approximated its carrying value.

Derivative Instruments And Hedg

Derivative Instruments And Hedging Activities	3 Months Ended
	Dec. 30, 2016
Derivative Instruments And Hedging Activities [Abstract]
Derivative Instruments And Hedging Activities	12 Derivative Instruments and Hedging Activities The following disclosures describe the Company’s objectives in using derivative instruments, the business purpose or context for using derivative instruments, and how the Company believes the use of derivative instruments helps achieve the stated objectives. In addition, the following disclosures describe the effects of the Company’s use of derivative instruments and hedging activities on its financial statements. Foreign Exchange Risk The Company has significant foreign operations, for which the functional currencies are denominated primarily in euros, Swiss francs, Japanese yen, Hong Kong dollars and Canadian dollars. As the values of the currencies of the foreign countries in which the Company has operations increase or decrease relative to the U.S. dollar, the sales, expenses, profits, losses, assets and liabilities of the Company’s foreign operations, as reported in the Company’s consolidated financial statements, increase or decrease, accordingly. Approximately 16% of the Company’s revenues for the three month period ended December 30, 2016 were denominated in currencies other than the U.S. dollar. Approximately 7% were denominated in euros, 5% were denominated in Canadian dollars and 2% were denominated in Hong Kong dollars, with the remaining revenues denominated in various other foreign currencies. Changes in foreign currency exchange rates can cause the Company to experience unexpected financial losses or cash flow needs. The Company may mitigate a portion of the fluctuations in certain foreign currencies through the use of foreign currency forward contracts. Foreign currency forward contracts enable the Company to lock in the foreign currency exchange rate to be paid or received for a fixed amount of currency at a specified date in the future. The Company may use such foreign currency forward contracts to mitigate the risk associated with changes in foreign currency exchange rates on financial instruments and known commitments, including commitments for inventory purchases, denominated in foreign currencies. As of December 30, 2016 and January 1 , 201 6 , the Company held no foreign currency forward contracts.

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Dec. 30, 2016
Fair Value Measurements [Abstract]
Fair Value Measurements	13 Fair Value Measurements Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. A fair value hierarchy has been established based on three levels of inputs, of which the first two are considered observable and the last unobservable. · Level 1 - Quoted prices in active markets for identical assets or liabilities. These are typically obtained from real-time quotes for transactions in active exchange markets involving identical assets or liabilities.  · Level 2 - Inputs, other than quoted prices included within Level 1, which are observable for the asset or liability, either directly or indirectly. These are typically obtained from readily-available pricing sources for comparable instruments.  · Level 3 - Unobservable inputs, where there is little or no market activity for the asset or liability. These inputs reflect the reporting entity’s own assumptions of the data that market participants would use in pricing the asset or liability, based on the best information available in the circumstances.  The carrying amounts of cash, cash equivalents, accounts receivable, and accounts payable approximated their fair values at December 30, 2016 , September 30, 2016 and January 1 , 201 6 due to the short term maturities of these instruments. When indicators of impairment are present, the Company may be required to value certain long-lived assets such as property, plant, and equipment, and other intangibles at their fair value.  Valuation Techniques  Rabbi Trust Assets Rabbi trust assets are classified as trading securities and are comprised of marketable debt and equity securities that are marked to fair value based on unadjusted quoted prices in active markets. The rabbi trust assets are used to fund amounts the Company owes to certain officers and other employees under the Company’s non-qualified deferred compensation plan. The mark to market adjustments are recorded in “Other expense (income), net” in the accompanying Condensed Consolidated Statements of Operations.  Goodwill and Other Intangible Assets In assessing the recoverability of the Company’s goodwill and other indefinite lived intangible assets, the Company estimates the future discounted cash flows of the businesses to which such goodwill and intangibles relate. When estimated future discounted cash flows are less than the carrying value of the net assets and related goodwill, an impairment test is performed to measure and recognize the amount of the impairment loss, if any. In determining estimated future cash flows, the Company makes assumptions regarding anticipated financial position, future earnings, and other factors to determine the fair value of the respective assets. This calculation is highly sensitive to changes in key assumptions and could result in a future impairment charge. The Company will continue to evaluate whether circumstances and events have changed to the extent that they require the Company to conduct an interim test of goodwill. In particular, if the Company’s business units do not achieve short term revenue and gross margin goals, an interim impairment test may be triggered which could result in a goodwill impairment charge in future periods.     The following table summarizes the Company's financial assets measured at fair value as of December 30, 2016:   Level 1 Level 2 Level 3 Total  Assets:  Rabbi trust assets $ 13,172 $ - $ - $ 13,172   The following table summarizes the Company's financial assets measured at fair value as of September 30, 2016:   Level 1 Level 2 Level 3 Total  Assets:  Rabbi trust assets $ 12,637 $ - $ - $ 12,637   The following table summarizes the Company's financial assets measured at fair value as of January 1, 2016:   Level 1 Level 2 Level 3 Total  Assets:  Rabbi trust assets $ 12,142 $ - $ - $ 12,142       The effect of changes in the fair value of financial instruments on the Condensed Consolidated Statements  of Operations for the three month periods ended December 30, 2016 and January 1, 2016 was:   Location of (income) loss Three Months Ended  recognized in Statement of December 30 January 1  Operations 2016 2016  Rabbi trust assets Other (income) expense, net $ 202 $ 63    There were no assets or liabilities measured at fair value on a non-recurring basis in periods subsequent to their initial recognition for either of the three month periods ended December 30, 2016 or January 1 , 201 6 .  

New Accounting Pronouncements

New Accounting Pronouncements	3 Months Ended
	Dec. 30, 2016
New Accounting Pronouncements [Abstract]
New Accounting Pronouncements	14 New Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers, which supersedes existing revenue recognition requirements and provides a new comprehensive revenue recognition model. The underlying principle of the new standard requires entities to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects what it expects to receive in exchange for those goods or services. The Company intends to adopt t his ASU during the first quarter of fiscal 2018 and is currently evaluating the impact that this standard will have on the consolidated financial statements.  In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) . The amendments in this update will increase the transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. This amendment is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. The Company is evaluating the effect, if any, of this standard on its consolidated financial statements.  In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share-Based Payment Accounting . The ASU includes multiple provisions intended to simplify various aspects of the accounting for share-based payments. Excess tax benefits for share-based payments will be recorded as a reduction of income taxes and reflected in operating cash flows upon the adoption of this ASU. Excess tax benefits are recorded in equity and as financing activity under the current rules. The guidance will be effective for annual reporting periods beginning after December 15, 2016 and interim periods within those fiscal years with early adoption permitted. The Company elected to adopt this accounting standard on a prospective basis at the beginning of the first quarter of fiscal 2017 . See “Note 6 – Income Taxes ” in the notes to the Company’s accompanying condensed consolidated financial statements for further details concerning the adoption of this standard . 

Segments Of Business

Segments Of Business	3 Months Ended
	Dec. 30, 2016
Segments Of Business [Abstract]
Segments Of Business	15 Segments of Business Effective with the first fiscal quarter of 2017, the Company has renamed its business segments to better reflect the outdoor lifestyle focus of the Company’s brands. The Company’s segments will be referred to as Fishing (formerly Marine Electronics), Camping (formerly Outdoor Equipment), Watercraft Recreation (formerly Watercraft) and Diving (unchanged). There is no change in the composition of the Company’s segments. The Company conducts its worldwide operations through separate business segments , each of which represents major product lines. Operations are conducted in the United States and various foreign countries, primarily in Europe, Canada and the Pacific Basin. During the three month period ended December 30, 2016 there was no single customer that represented more than 10% of the Company’s total net sales. The Company had net sales to one customer of its Fishing , Camping and Watercraft Recreation segments during the quarter ended January 1, 2016 that represented approximately $12,000 of its consolidated revenues. Net sales and operating profit include both sales to customers, as reported in the Company's accompanying Condensed Consolidated Statements of Operations, and interunit transfers, which are priced to recover cost plus an appropriate profit margin. Total assets represent assets that are used in the Company's operations in each business segment at the end of the periods presented. A summary of the Company’s operations by business segment is presented below:     Three Months Ended  December 30 January 1 September 30  2016 2016 2016  Net sales:  Fishing (f.k.a Marine Electronics):  Unaffiliated customers $ 67,050 $ 58,558  Interunit transfers 21 42  Camping (f.k.a. Outdoor Equipment):  Unaffiliated customers 5,728 6,306  Interunit transfers 7 8  Watercraft Recreation (f.k.a Watercraft):  Unaffiliated customers 6,208 6,373  Interunit transfers 9 5  Diving  Unaffiliated customers 14,703 14,009  Interunit transfers 190 283  Other / Corporate 40 52  Eliminations (227) (338)  Total $ 93,729 $ 85,298  Operating profit (loss):  Fishing $ 7,193 $ 5,695  Camping (772) (202)  Watercraft Recreation (798) (535)  Diving (1,061) (1,874)  Other / Corporate (4,090) (3,984)  $ 472 $ (900)  Total assets (end of period):  Fishing $ 151,978 $ 153,785 $ 118,357  Camping 27,096 32,311 28,249  Watercraft Recreation 23,270 23,760 19,693  Diving 58,566 68,058 77,195  Other / Corporate 55,557 43,560 66,785  $ 316,467 $ 321,474 $ 310,279

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	3 Months Ended
	Dec. 30, 2016
Accumulated Other Comprehensive Income [Abstract]
Accumulated Other Comprehensive Income (Loss)	16 ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)     The changes in Accumulated Other Comprehensive Income ("AOCI") by component, net of tax, for the three  months ended December 30, 2016 were as follows:   Foreign Currency Translation Adjustment Unamortized Loss on Defined Benefit Pension Plans Accumulated Other Comprehensive Income (Loss)  Balance at September 30, 2016 $ 10,525 $ (8,171) $ 2,354  Other comprehensive loss before reclassifications (3,747) - (3,747)  Amounts reclassified from accumulated other comprehensive income - 142 142  Tax effects - (54) (54)  Balance at December 30, 2016 $ 6,778 $ (8,083) $ (1,305)    The changes in AOCI by component, net of tax, for the three months ended January 1, 2016 were as follows:   Foreign Currency Translation Adjustment Unamortized Loss on Defined Benefit Pension Plans Accumulated Other Comprehensive Income (Loss)  Balance at October 2, 2015 $ 10,253 $ (6,616) $ 3,637  Other comprehensive loss before reclassifications (1,777) - (1,777)  Amounts reclassified from accumulated other comprehensive income - 155 155  Tax effects - (59) (59)  Balance at January 1, 2016 $ 8,476 $ (6,520) $ 1,956       The reclassifications out of AOCI for the three months ended December 30, 2016 were as follows:   Statement of Operations  Presentation  Unamortized loss on defined benefit pension plans  Amortization of loss $ 142 Cost of sales / Operating expense  Tax effects (54) Income tax expense  Total reclassifications for the period $ 88   The reclassifications out of AOCI for the three months ended January 1, 2016 were as follows:   Statement of Operations  Presentation  Unamortized loss on defined benefit pension plans:  Amortization of loss $ 155 Cost of sales / Operating expense  Tax effects (59) Income tax expense  Total reclassifications for the period $ 96  

Acquisitions

Acquisitions	3 Months Ended
	Dec. 30, 2016
Acquisitions [Abstract]
Acquisitions	17. ACQUISITIONS Acquisition of SeaBear On October 27, 2015 , the Company acquired all of the outstanding common stock of SeaBear GmbH (“SeaBear”) and related assets in a purchase transaction with SeaBear’s sole shareholder (the “Seller”). SeaBear, founded and based in Graz , Austria, specializes in the development of underwater instrumentation through unique application of existing, new and emerging technologies. The acquisition cost was funded with existing cash and credit facilities. Approximately $1,115 of the purchase price was paid into a segregated escrow account which was set aside to fund potential indemnity claims that may be made by the Company against the Seller in connection with the inaccuracy of certain representations and warranties made by the Seller or related to the breach or nonperformance of certain other actions, agreements or conditions related to the acquisition, for a period of 18 months from the acquisition date. The Company cannot estimate the probability or likelihood of bringing such an indemnity claim against the Seller or any related costs at this time. Under certain circumstances, if government grants made to SeaBear prior to the closing are required to be repaid, the repayment will be funded by the escrow account. The remaining escrow balance, if any, net of any indemnity claim or grant repayment then pending, will be released to the Seller once the 18 month period has lapsed. The Company believe d that sales of SeaBear’s innovative diving technology could be expanded through the Company’s global marketing and distribution networks. The SeaBear acquisition is included in the Company’s Diving segment. Goodwill of $2,219 , which represents the excess of the purchase price over the net tangible and intangible assets acquired, is not deductible for tax purposes. During the quarter ended July 1, 2016, the Company re-evaluated its projections for its Diving reporting unit as a result of deteriorating business condi tions. As a result, the Company performed an impairment test on the goodwill of the Diving reporting unit, including the goodwill acquired in the SeaBear acquisition, and de termined an impairment charge of $6,197 was required thereby reducing the carrying value of goodwill reported in the Diving segment (including the portion attributable to the SeaBear acquisition) to $0 . Acquisition of Northport On April 4, 2016 , the Company acquired substantially all of the assets of Northport Systems, Inc. (“Northport”) in a purchase transaction with Northport and its owners (collectively, the “Seller”). Northport, based in Toronto, Canada, specializes in the development and application of unique digital cartography technologies and web, e-commerce and data solutions for fishing and marine markets. The acquisition cost for the Northport assets was funded with existing cash and credit facilities. Approximately $500 of the purchase price was paid into a segregated escrow account which was set aside to fund potential indemnity claims that may be made by the Company against the Seller in connection with the inaccuracy of certain representations and warranties made by the Seller or related to the breach or nonperformance of certain other actions, agreements or conditions related to the acquisition, for a period of 24 months from the acquisition date. The Company cannot estimate the probability or likelihood of bringing such an indemnity claim against the Seller or any related costs at this time. The remaining escrow balance, if any, net of any indemnity claim then pending, will be released to the Seller once the 24 month period has lapsed. Approximately $250 of the purchase price was in the form of contingent consideration which requires the Seller to meet certain conditions prior to the release of such funds. The Company believes that Northport will bring new cartography capabilities, which can broaden the Company’s innovation horizon and accelerate speed-to-market of new products in this segment. The Northport acquisition is included in the Company’s Fishing segment. Goodwill of $827 , which represents the excess of the purchase price over the net tangible and intangible assets acquired, is deductible for tax purposes. The goodwill resulting from this acquisition reflects the strong cash flow expected from the acquisition due primarily to expected expanded distribution and growth of Humminbird marine electronics and cartography. Purchase Price Allocation Pro forma results of operations for these acquisitions have not been presented because they are not material to the Company's combined and consolidated results of operations, either individually or in the aggregate. The following table presents the aggregate purchase price allocation for the Company's acquisitions described above :     Recognized amounts of identifiable assets acquired and liabilities assumed  Accounts receivable $ 66  Inventories 197  Other current assets 40  Property, plant and equipment 27  Identifiable intangible assets 6,706  Less, accounts payable and accruals 350  Less, long term liabilities 580  Total identifiable net assets 6,106  Goodwill 3,046  Net assets acquired $ 9,152  The values assigned in the acquisitions described above to finite lived intangible assets w ere as follows:     Useful  Description Amount Life (yrs)  Developed technologies $ 6,131 7.6  Non-compete agreements 575 5    Developed technologies were valued using the discounted cash flow method. Under this method, the after-tax direct cash flows expected to be generated by the technologies were discounted over their remaining useful lives, net of contributions of other assets to those cash flows. The discount rates used were commensurate with the inherent risks associated with each type of asset and the level and timing of cash flows appropriately reflect market participant assumptions. We valued base product technology that generates cash flows from sales of the existing products using the income approach, specifically the multi-period excess earnings method which calculates the value based on the risk-adjusted present value of the cash flows specific to the products, allowing for a reasonable return. Non-compete agreements were valued using the comparative income differential method based on the estimated negative impact that could occur in the absence of the restrictions enforced by the agreements. The weighted average useful life at the dates of acquisition of total amortizable intangible assets acquired was approximately 7.5 years. Transaction costs of $301 were recognized during the three months ended January 1 , 2016.

Basis Of Presentation (Policy)

Basis Of Presentation (Policy)	3 Months Ended
	Dec. 30, 2016
Basis Of Presentation [Abstract]
Basis of Presentation	The condensed consolidated financial statements included herein are unaudited. In the opinion of management, these statements contain all adjustments (consisting of only normal recurring items) necessary to present fairly the financial position of Johnson Outdoors Inc. and subsidiaries (collectively, the “Company”) as of December 30, 2016 and J anuary 1 , 201 6 , and their results of operations and cash flows for the three month periods then ended. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended September 30, 2016 which was filed with the Securities and Exchange Commission on December 13 , 201 6 with the Securities and Exchange Commission. Effective with the first fiscal quarter of 2017, the Company has renamed its business segments to better reflect the outdoor lifestyle focus of the Company’s brands. The Company’s segments will be referred to as Fishing (formerly Marine Electronics), Camping (formerly Outdoor Equipment), Watercraft Recreation (formerly Watercraft) and Diving (unchanged). There is no change in the composition of the Company’s segments. Due to seasonal variations and other factors, the results of operations for the three months ended December 30, 2016 are not necessarily indicative of the results to be expected for the Company's full 201 7 fiscal year. See “Seasonality” in the Management’s Discussion and Analysis of Financial Condition and Results of Operations included elsewhere herein for additional information. All monetary amounts, other than share and per share amounts, are stated in thousands.

Stock-Based Compensation And 26

Stock-Based Compensation And Stock Ownership Plans (Tables)	3 Months Ended
	Dec. 30, 2016
Stock-Based Compensation And Stock Ownership Plans [Abstract]
Schedule of Non-Vested Stock Activity	   Weighted Average  Shares Grant Price  Non-vested stock at September 30, 2016 162,472 $ 24.49  Non-vested stock grants 8,846 43.12  Restricted stock vested (76,250) 20.54  Non-vested stock at December 30, 2016 95,068 27.68 
Schedule of RSU Activity	  Weighted Average  Number of RSUs Grant Price  RSUs at September 30, 2016 46,411 $ 23.62  RSUs granted 20,627 42.67  RSUs vested (2,010) 22.39  RSUs at December 30, 2016 65,028 29.70 

Pension Plans (Tables)

Pension Plans (Tables)	3 Months Ended
	Dec. 30, 2016
Pension Plans [Abstract]
Components of Net Periodic Benefit Cost	   Three Months Ended  December 30 January 1  2016 2016   Components of net periodic benefit cost:  Service cost $ - $ -  Interest on projected benefit obligation 284 277  Less estimated return on plan assets 274 299  Amortization of unrecognized losses 142 155  Net periodic benefit cost $ 152 $ 133 

Income Taxes (Tables)

Income Taxes (Tables)	3 Months Ended
	Dec. 30, 2016
Income Taxes [Abstract]
Summary of Earnings Before Income Taxes, Income Tax Expense and Effective Income Tax Rate	   Three Months Ended  December 30 January 1  (thousands, except tax rate data) 2016 2016  Loss before income taxes $ (45) $ (519)  Income tax (benefit) expense (4,101) 15  Effective income tax rate 9113.3% -2.9%  
Summary of Tax Jurisdictions of Entities with Valuation Allowances	   December 30 January 1  2016 2016  Australia Australia  Austria France  France Italy  Indonesia Japan  Italy Netherlands  Japan New Zealand  Netherlands Spain  New Zealand Switzerland  Spain  Switzerland 
Summary of Income Tax Examinations	 Jurisdiction Fiscal Years  United States 2013 - 2016  Canada 2012 - 2016  France 2012 - 2016  Germany 2009 - 2016  Italy 2011 - 2016  Japan 2013 - 2016  Switzerland 2006 - 2016 

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Dec. 30, 2016
Inventories [Abstract]
Schedule of Inventories	  December 30 September 30 January 1  2016 2016 2016  Raw materials $ 33,170 $ 26,379 $ 35,496  Work in process 307 34 203  Finished goods 42,560 41,984 58,199  $ 76,037 $ 68,397 $ 93,898 

Goodwill (Tables)

Goodwill (Tables)	3 Months Ended
	Dec. 30, 2016
Goodwill [Abstract]
Schedule of Goodwill	  December 30 January 1  2016 2016  Balance at beginning of period $ 11,196 $ 14,292  Acquisitions - 5,385  Amount attributable to movements in foreign currency rates (26) (53)  Balance at end of period $ 11,170 $ 19,624 

Warranties (Tables)

Warranties (Tables)	3 Months Ended
	Dec. 30, 2016
Warranties [Abstract]
Summary of Warranty Activity	   December 30 January 1  2016 2016  Balance at beginning of period $ 4,326 $ 4,301  Expense accruals for warranties issued during the period 1,448 1,128  Less current period warranty claims paid 993 1,171  Balance at end of period $ 4,781 $ 4,258 

Indebtedness (Tables)

Indebtedness (Tables)	3 Months Ended
	Dec. 30, 2016
Indebtedness [Abstract]
Schedule of Debt	   December 30 2016 September 30 2016 January 1 2016  Term loans $ - $ 7,098 $ 7,371  Revolvers 12,730 - 23,942  Other 271 291 283  Total debt 13,001 7,389 31,596  Less current portion of long term debt - 381 366  Less short term debt - - -  Total long-term debt $ 13,001 $ 7,008 $ 31,230 
Schedule of Maturities of Long-term Debt	  Fiscal Year  2017 $ -  2018 12,730  2019 -  2020 271  2021 -  Thereafter -  Total $ 13,001 

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Dec. 30, 2016
Fair Value Measurements [Abstract]
Summary of Financial Assets Measured at Fair Value	  The following table summarizes the Company's financial assets measured at fair value as of December 30, 2016:   Level 1 Level 2 Level 3 Total  Assets:  Rabbi trust assets $ 13,172 $ - $ - $ 13,172   The following table summarizes the Company's financial assets measured at fair value as of September 30, 2016:   Level 1 Level 2 Level 3 Total  Assets:  Rabbi trust assets $ 12,637 $ - $ - $ 12,637   The following table summarizes the Company's financial assets measured at fair value as of January 1, 2016:   Level 1 Level 2 Level 3 Total  Assets:  Rabbi trust assets $ 12,142 $ - $ - $ 12,142  
Effect of Changes in the Fair Value of Financial Instruments	  The effect of changes in the fair value of financial instruments on the Condensed Consolidated Statements  of Operations for the three month periods ended December 30, 2016 and January 1, 2016 was:   Location of (income) loss Three Months Ended  recognized in Statement of December 30 January 1  Operations 2016 2016  Rabbi trust assets Other (income) expense, net $ 202 $ 63  

Segments Of Business (Tables)

Segments Of Business (Tables)	3 Months Ended
	Dec. 30, 2016
Segments Of Business [Abstract]
Summary of Operations by Business Unit	   Three Months Ended  December 30 January 1 September 30  2016 2016 2016  Net sales:  Fishing (f.k.a Marine Electronics):  Unaffiliated customers $ 67,050 $ 58,558  Interunit transfers 21 42  Camping (f.k.a. Outdoor Equipment):  Unaffiliated customers 5,728 6,306  Interunit transfers 7 8  Watercraft Recreation (f.k.a Watercraft):  Unaffiliated customers 6,208 6,373  Interunit transfers 9 5  Diving  Unaffiliated customers 14,703 14,009  Interunit transfers 190 283  Other / Corporate 40 52  Eliminations (227) (338)  Total $ 93,729 $ 85,298  Operating profit (loss):  Fishing $ 7,193 $ 5,695  Camping (772) (202)  Watercraft Recreation (798) (535)  Diving (1,061) (1,874)  Other / Corporate (4,090) (3,984)  $ 472 $ (900)  Total assets (end of period):  Fishing $ 151,978 $ 153,785 $ 118,357  Camping 27,096 32,311 28,249  Watercraft Recreation 23,270 23,760 19,693  Diving 58,566 68,058 77,195  Other / Corporate 55,557 43,560 66,785  $ 316,467 $ 321,474 $ 310,279 

Accumulated Other Comprehensi35

Accumulated Other Comprehensive Income (Loss) (Tables)	3 Months Ended
	Dec. 30, 2016
Accumulated Other Comprehensive Income [Abstract]
Changes in AOCI by Component, Net of Tax	   The changes in Accumulated Other Comprehensive Income ("AOCI") by component, net of tax, for the three  months ended December 30, 2016 were as follows:   Foreign Currency Translation Adjustment Unamortized Loss on Defined Benefit Pension Plans Accumulated Other Comprehensive Income (Loss)  Balance at September 30, 2016 $ 10,525 $ (8,171) $ 2,354  Other comprehensive loss before reclassifications (3,747) - (3,747)  Amounts reclassified from accumulated other comprehensive income - 142 142  Tax effects - (54) (54)  Balance at December 30, 2016 $ 6,778 $ (8,083) $ (1,305)    The changes in AOCI by component, net of tax, for the three months ended January 1, 2016 were as follows:   Foreign Currency Translation Adjustment Unamortized Loss on Defined Benefit Pension Plans Accumulated Other Comprehensive Income (Loss)  Balance at October 2, 2015 $ 10,253 $ (6,616) $ 3,637  Other comprehensive loss before reclassifications (1,777) - (1,777)  Amounts reclassified from accumulated other comprehensive income - 155 155  Tax effects - (59) (59)  Balance at January 1, 2016 $ 8,476 $ (6,520) $ 1,956   
Reclassifications Out of AOCI	  The reclassifications out of AOCI for the three months ended December 30, 2016 were as follows:   Statement of Operations  Presentation  Unamortized loss on defined benefit pension plans  Amortization of loss $ 142 Cost of sales / Operating expense  Tax effects (54) Income tax expense  Total reclassifications for the period $ 88   The reclassifications out of AOCI for the three months ended January 1, 2016 were as follows:   Statement of Operations  Presentation  Unamortized loss on defined benefit pension plans:  Amortization of loss $ 155 Cost of sales / Operating expense  Tax effects (59) Income tax expense  Total reclassifications for the period $ 96  

Acquisitions (Tables)

Acquisitions (Tables)	3 Months Ended
	Dec. 30, 2016
Acquisitions [Abstract]
Provisional Fair Values Of The Assets Acquired, Liabilities Assumed And Goodwill Acquired	  Recognized amounts of identifiable assets acquired and liabilities assumed  Accounts receivable $ 66  Inventories 197  Other current assets 40  Property, plant and equipment 27  Identifiable intangible assets 6,706  Less, accounts payable and accruals 350  Less, long term liabilities 580  Total identifiable net assets 6,106  Goodwill 3,046  Net assets acquired $ 9,152 
Provisional Values Assigned in the Acquisitions to Finite Lived Intangible Assets	   Useful  Description Amount Life (yrs)  Developed technologies $ 6,131 7.6  Non-compete agreements 575 5   

Accounts Receivable (Details)

Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 30, 2016	Sep. 30, 2016	Jan. 01, 2016
Accounts Receivable [Abstract]
Allowances for doubtful accounts receivable	$ 1,924	$ 2,182	$ 2,354
Accounts receivable, net	$ 72,349	$ 41,522	$ 66,057

Earnings Per Share ("EPS") (Det

Earnings Per Share ("EPS") (Details) - shares	3 Months Ended
	Dec. 30, 2016	Jan. 01, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Percentage of cash dividends on Class A common stock relative to Class B common stock	110.00%
Non-Vested Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	95,068	183,830
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	0	41,722

Stock-Based Compensation And 39

Stock-Based Compensation And Stock Ownership Plans (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Dec. 30, 2016	Jan. 01, 2016	Sep. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Available for Grant Under Stock-Based Compensation Plans	560,244
Non-Vested Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Tendered for Tax Withholding on Vesting of Restricted Shares	17,832	19,973
Unvested and outstanding units	95,068		162,472
Weighted Average Grant Date Fair Value	$ 27.68		$ 24.49
Stock Grants, shares	8,846
Weighted Average Grant Date Fair Value, Grants	$ 43.12
Stock-Based Compensation Expense, Net of Forfeitures	$ 283	$ 371
Unrecognized Stock-Based Compensation Expense Related to Non-vested Stock	1,390
Fair Value Of Vested Restricted Stock	$ 3,219	2,349
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested and outstanding units	65,028		46,411
Weighted Average Grant Date Fair Value	$ 29.70		$ 23.62
Stock Grants, shares	20,627
Weighted Average Grant Date Fair Value, Grants	$ 42.67
Stock-Based Compensation Expense, Net of Forfeitures	$ 221	$ 130
Unrecognized Stock-Based Compensation Expense Related to Non-vested Stock	$ 1,311
Restricted Stock Units (RSUs) [Member] | Vesting Period 1 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	1 year
Restricted Stock Units (RSUs) [Member] | Vesting Period 2 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years
Minimum [Member] | Non-Vested Stock [Member] | Employees [Member] | Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	2 years
Maximum [Member] | Non-Vested Stock [Member] | Employees [Member] | Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	5 years
2009 Johnson Outdoors Inc Employees Stock Purchase Plan [Member] | Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Stock Purchase Plan Shares Issued	0	0
2009 Johnson Outdoors Inc Employees Stock Purchase Plan [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee stock purchase plan, purchase price, percent	85.00%

Stock-Based Compensation And 40

Stock-Based Compensation And Stock Ownership Plans (Schedule of Non-Vested Stock Activity) (Details) - Non-Vested Stock [Member]	3 Months Ended
	Dec. 30, 2016$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning Balance, shares | shares	162,472
Stock Grants, shares | shares	8,846
Vested, shares | shares	(76,250)
Ending Balance, shares | shares	95,068
Beginning Balance, Weighted Average Grant Price | $ / shares	$ 24.49
Stock Grants, Weighted Average Grant Price | $ / shares	43.12
Stock Vested, Weighted Average Grant Price | $ / shares	20.54
Ending Balance, Weighted Average Grant Price | $ / shares	$ 27.68

Stock-Based Compensation And 41

Stock-Based Compensation And Stock Ownership Plans (Schedule of RSU Activity) (Details) - Restricted Stock Units (RSUs) [Member]	3 Months Ended
	Dec. 30, 2016$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning Balance, shares | shares	46,411
Stock Grants, shares | shares	20,627
Vested, shares | shares	(2,010)
Ending Balance, shares | shares	65,028
Beginning Balance, Weighted Average Grant Price | $ / shares	$ 23.62
Stock Grants, Weighted Average Grant Price | $ / shares	42.67
Stock Vested, Weighted Average Grant Price | $ / shares	22.39
Ending Balance, Weighted Average Grant Price | $ / shares	$ 29.70

Pension Plans (Components of Ne

Pension Plans (Components of Net Periodic Benefit Cost) (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2016	Jan. 01, 2016
Pension Plans [Abstract]
Service cost
Interest on projected benefit obligation	284	277
Less estimated return on plan assets	274	299
Amortization of unrecognized losses	142	155
Net periodic benefit cost	$ 152	$ 133

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 30, 2016	Sep. 29, 2017	Sep. 30, 2016	Jan. 01, 2016
Foreign tax credit net tax benefit	$ 4,200
Repatriation	22,000
Tax benefit realized from exercise of share-based payment arrangements	397
Deferred tax assets	$ 22,745		$ 19,063	$ 16,457
Projected [Member]
Tax expense related to uncertain income tax positions		$ 500
Accrued interest related to uncertain income tax positoins		$ 250

Income Taxes (Summary of Earnin

Income Taxes (Summary of Earnings Before Income Taxes, Income Tax Expense and Effective Income Tax Rate) (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2016	Jan. 01, 2016
Income Taxes [Abstract]
Loss before income taxes	$ (45)	$ (519)
Income tax (benefit) expense	$ (4,101)	$ 15
Effective income tax rate	9113.30%	(2.90%)

Income Taxes (Summary of Income

Income Taxes (Summary of Income Tax Examinations) (Details)	3 Months Ended
	Dec. 30, 2016
United States [Member] | Minimum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2,013
United States [Member] | Maximum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2,016
Canada [Member] | Minimum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2,012
Canada [Member] | Maximum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2,016
France [Member] | Minimum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2,012
France [Member] | Maximum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2,016
Germany [Member] | Minimum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2,009
Germany [Member] | Maximum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2,016
Italy [Member] | Minimum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2,011
Italy [Member] | Maximum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2,016
Japan [Member] | Minimum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2,013
Japan [Member] | Maximum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2,016
Switzerland [Member] | Minimum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2,006
Switzerland [Member] | Maximum [Member]
Income Tax Examination [Line Items]
Tax years remaining subject to examination	2,016

Inventories (Schedule of Invent

Inventories (Schedule of Inventories) (Details) - USD ($) $ in Thousands	Dec. 30, 2016	Sep. 30, 2016	Jan. 01, 2016
Inventories [Abstract]
Raw materials	$ 33,170	$ 26,379	$ 35,496
Work in process	307	34	203
Finished goods	42,560	41,984	58,199
Inventories	$ 76,037	$ 68,397	$ 93,898

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2016	Jan. 01, 2016
Goodwill [Abstract]
Goodwill, Balance at beginning of period	$ 11,196	$ 14,292
Acquisitions		5,385
Amount attributable to movements in foreign currency rates	(26)	(53)
Goodwill, Balance at end of period	$ 11,170	$ 19,624

Warranties (Details)

Warranties (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2016	Jan. 01, 2016
Warranties [Abstract]
Warranties, Balance at beginning of period	$ 4,326	$ 4,301
Expense accruals for warranties issued during the period	1,448	1,128
Less current period warranty claims paid	993	1,171
Warranties, Balance at end of period	$ 4,781	$ 4,258

Indebtedness (Narrative) (Detai

Indebtedness (Narrative) (Details) $ in Thousands	Oct. 24, 2016USD ($)	Dec. 30, 2016USD ($)	Jan. 01, 2016USD ($)
Debt Instrument [Line Items]
Interest Paid		$ 290	$ 135
Foriegn Subsidiaries [Member]
Debt Instrument [Line Items]
Maximum Borrowing Capacity		$ 0	$ 0
Revolvers [Member]
Debt Instrument [Line Items]
Annual Seasonal Pay Down Duration		June 30th through October 31st of each year under the agreement
Initiation Date		Sep. 16, 2013
Expiration Date		Sep. 16, 2018
Maximum Amount of Asset or Stock Aquisition		$ 20,000
Ratio of Indebtedness to Net Capital		2.5
Maximum Amount of Dividends Paid or Repurchases of Common Stock		$ 10,000
Line of Credit Facility, Dividend Restrictions		The Revolving Credit Agreement limits the amount of restricted payments (primarily dividends and repurchases of common stock) made during each fiscal year. The Company may declare and pay dividends in accordance with historical practices, but in no event may the aggregate amount of all dividends or repurchases of common stock exceed $10,000 in any fiscal year
Line of Credit Facility, Asset Restrictions		Under the terms of the Revolver, the Company is required to comply with certain financial and non-financial covenants. The Revolving Credit Agreement limits asset or stock acquisitions to no more than $20,000 in the event that the Company's consolidated leverage ratio is greater than 2.5 times. No limits are imposed if the Company's consolidated leverage ratio is less than 2.5 times and the remaining borrowing availability under the Revolver is greater than $10,000 at the time of the acquisition
Line of Credit Facility, Covenant Terms		The Revolving Credit Agreement restricts the Company's ability to incur additional debt and includes maximum leverage ratio and minimum interest coverage ratio covenants
Line of Credit Facility, Collateral		The Revolver is secured with a first priority lien on working capital assets and certain patents and trademarks of the Company and its subsidiaries and on land, buildings, machinery and equipment of the Company's domestic subsidiaries.
Line of Credit Facility, Interest Rate Description		The interest rate on the Revolver resets each quarter and is based on LIBOR plus an applicable margin. The applicable margin ranges from 1.25% to 2.00% and is dependent on the Company's leverage ratio for the trailing twelve month period
Applicable Margin, Percentage		2.00%	1.70%
Revolvers [Member] | Maximum [Member]
Debt Instrument [Line Items]
Applicable Margin, Percentage		2.00%
Revolvers [Member] | Minimum [Member]
Debt Instrument [Line Items]
Applicable Margin, Percentage		1.25%
Revolvers Borrowing Capacity Seasonal [Member]
Debt Instrument [Line Items]
Maximum Borrowing Capacity		$ 60,000
Revolvers Borrowing Capacity Standard [Member]
Debt Instrument [Line Items]
Maximum Borrowing Capacity		90,000
Unsecured Line Of Credit [Member]
Debt Instrument [Line Items]
Maximum Borrowing Capacity		$ 0	$ 0
Term Loans [Member]
Debt Instrument [Line Items]
Repayment Of Term Loans	$ 7,068
Pre-payment Penalty, Percentage	3.00%
Debt Instrument, Maturity Date		Sep. 29, 2029
Interest Rate at Period End			5.50%
Financial Standby Letter of Credit [Member]
Debt Instrument [Line Items]
Letters of Credit Outstanding		$ 392	$ 682

Indebtedness (Schedule of Debt)

Indebtedness (Schedule of Debt) (Details) - USD ($) $ in Thousands	Dec. 30, 2016	Sep. 30, 2016	Jan. 01, 2016
Indebtedness [Abstract]
Term loans		$ 7,098	$ 7,371
Revolvers	$ 12,730		23,942
Other	271	291	283
Total Debt	13,001	7,389	31,596
Less current portion of long term debt		381	366
Total long-term debt	$ 13,001	$ 7,008	$ 31,230

Indebtedness (Schedule of Matur

Indebtedness (Schedule of Maturities of Long-term Debt) (Details) $ in Thousands	Dec. 30, 2016USD ($)
Indebtedness [Abstract]
2,018	$ 12,730
2,020	271
Total	$ 13,001

Derivative Instruments And He52

Derivative Instruments And Hedging Activities (Details) - contract	3 Months Ended
	Dec. 30, 2016	Jan. 01, 2016
Derivative [Line Items]
Derivative, Number of Instruments Held	0	0
Revenue Other Than U.S. Dollar [Member]
Derivative [Line Items]
Percent Of Revenues In Foreign Currency	16.00%
Revenue Other Than U.S. Dollar [Member] | Other Foreign Currencies [Member]
Derivative [Line Items]
Percent Of Revenues In Foreign Currency	2.00%
Euro [Member] | Revenue Other Than U.S. Dollar [Member]
Derivative [Line Items]
Percent Of Revenues In Foreign Currency	7.00%
Canadian Dollars [Member] | Revenue Other Than U.S. Dollar [Member]
Derivative [Line Items]
Percent Of Revenues In Foreign Currency	5.00%
Hong Kong, Dollars | Revenue Other Than U.S. Dollar [Member]
Derivative [Line Items]
Percent Of Revenues In Foreign Currency	2.00%

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details) - USD ($) $ in Thousands	Dec. 30, 2016	Jan. 01, 2016
Fair Value Measurements [Abstract]
Assets at fair value, Nonrecurring	$ 0	$ 0
Liabilities at fair value, Nonrecurring	$ 0	$ 0

Fair Value Measurements (Summar

Fair Value Measurements (Summary of Financial Assets Measured at Fair Value) (Details) - USD ($) $ in Thousands	Dec. 30, 2016	Sep. 30, 2016	Jan. 01, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	$ 13,172	$ 12,637	$ 12,142
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets	13,172	12,637	12,142
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Rabbi trust assets

Fair Value Measurements (Effect

Fair Value Measurements (Effect of Changes in the Fair Value of Financial Instruments) (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2016	Jan. 01, 2016
Rabbi Trust Assets [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Changes in fair value, loss (income)	$ 202	$ 63

Segments of Business (Narrative

Segments of Business (Narrative) (Details) $ in Thousands	3 Months Ended
	Dec. 30, 2016customer	Jan. 01, 2016USD ($)customer
Customer Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Number Of Customers	0
Fishing, Camping, And Watercraft Recreation [Member]
Revenue, Major Customer [Line Items]
Number Of Customers		1
Revenues | $		$ 12,000

Segments of Business (Summary o

Segments of Business (Summary of Operations by Business Unit) (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2016	Jan. 01, 2016	Sep. 30, 2016
Segment Reporting Information [Line Items]
Net sales	$ 93,729	$ 85,298
Operating profit (loss)	472	(900)
Total assets (end of period)	316,467	321,474	$ 310,279
Eliminations [Member]
Segment Reporting Information [Line Items]
Net sales	(227)	(338)
Eliminations [Member] | Fishing [Member]
Segment Reporting Information [Line Items]
Net sales	21	42
Eliminations [Member] | Camping [Member]
Segment Reporting Information [Line Items]
Net sales	7	8
Eliminations [Member] | Watercraft Recreation [Member]
Segment Reporting Information [Line Items]
Net sales	9	5
Eliminations [Member] | Diving [Member]
Segment Reporting Information [Line Items]
Net sales	190	283
Operating Segments [Member] | Fishing [Member]
Segment Reporting Information [Line Items]
Net sales	67,050	58,558
Operating profit (loss)	7,193	5,695
Total assets (end of period)	151,978	153,785	118,357
Operating Segments [Member] | Camping [Member]
Segment Reporting Information [Line Items]
Net sales	5,728	6,306
Operating profit (loss)	(772)	(202)
Total assets (end of period)	27,096	32,311	28,249
Operating Segments [Member] | Watercraft Recreation [Member]
Segment Reporting Information [Line Items]
Net sales	6,208	6,373
Operating profit (loss)	(798)	(535)
Total assets (end of period)	23,270	23,760	19,693
Operating Segments [Member] | Diving [Member]
Segment Reporting Information [Line Items]
Net sales	14,703	14,009
Operating profit (loss)	(1,061)	(1,874)
Total assets (end of period)	58,566	68,058	77,195
Operating Segments [Member] | Other / Corporate [Member]
Segment Reporting Information [Line Items]
Net sales	40	52
Operating profit (loss)	(4,090)	(3,984)
Total assets (end of period)	$ 55,557	$ 43,560	$ 66,785

Accumulated Other Comprehensi58

Accumulated Other Comprehensive Income (Loss) (Changes in AOCI by Component, Net of Tax) (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2016	Jan. 01, 2016
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	$ 2,354	$ 3,637
Other comprehensive loss before reclassifications	(3,747)	(1,777)
Amounts reclassified from accumulated other comprehensive income	142	155
Tax effects	(54)	(59)
Ending balance	(1,305)	1,956
Foreign Currency Translation Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	10,525	10,253
Other comprehensive loss before reclassifications	(3,747)	(1,777)
Amounts reclassified from accumulated other comprehensive income
Tax effects
Ending balance	6,778	8,476
Unamortized Loss On Defined Benefit Pension Plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(8,171)	(6,616)
Other comprehensive loss before reclassifications
Amounts reclassified from accumulated other comprehensive income	142	155
Tax effects	(54)	(59)
Ending balance	$ (8,083)	$ (6,520)

Accumulated Other Comprehensi59

Accumulated Other Comprehensive Income (Loss) (Reclassifications Out of AOCI) (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2016	Jan. 01, 2016
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income tax expense	$ 4,101	$ (15)
Net income (loss)	4,056	(534)
Unamortized Loss On Defined Benefit Pension Plans [Member] | Reclassification Out Of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Cost of Sales / Operating Expense	142	155
Income tax expense	(54)	(59)
Net income (loss)	$ 88	$ 96

Acquisitions (Narrative) (Detai

Acquisitions (Narrative) (Details) - USD ($) $ in Thousands	Apr. 04, 2016	Oct. 27, 2015	Dec. 30, 2016	Jul. 01, 2016	Sep. 30, 2016	Jan. 01, 2016	Oct. 02, 2015
Business Acquisition [Line Items]
Goodwill			$ 11,170		$ 11,196	$ 19,624	$ 14,292
Weighted average usefule life			7 years 6 months
SeaBear [Member]
Business Acquisition [Line Items]
Business Acquisition Date			Oct. 27, 2015
Segregated Indemnification Escrow Amount		$ 1,115
Goodwill			$ 2,219
Period of Time from Acquisition Date for Indemnity Claims			18 months
Transaction cost						$ 301
Northport [Member]
Business Acquisition [Line Items]
Business Acquisition Date			Apr. 4, 2016
Segregated Indemnification Escrow Amount	$ 500
Goodwill			$ 827
Period of Time from Acquisition Date for Indemnity Claims			24 months
Business Combination, Contingent Consideration, Liability			$ 250
SeaBear And Northport [Member]
Business Acquisition [Line Items]
Goodwill			$ 3,046
Diving [Member]
Business Acquisition [Line Items]
Goodwill				$ 0
Goodwill, Impairment Charge				$ 6,197

Acquisitions (Provisional Fair

Acquisitions (Provisional Fair Values Of The Assets Acquired, Liabilities Assumed And Goodwill Acquired) (Details) - USD ($) $ in Thousands	Dec. 30, 2016	Sep. 30, 2016	Jan. 01, 2016	Oct. 02, 2015
Business Acquisition [Line Items]
Goodwill	$ 11,170	$ 11,196	$ 19,624	$ 14,292
SeaBear And Northport [Member]
Business Acquisition [Line Items]
Accounts receivable	66
Inventories	197
Other current assets	40
Property, plant and equipment	27
Identifiable intangible assets	6,706
Less, accounts payable and accruals	350
Less, long term liabilities	580
Total identifiable net assets	6,106
Goodwill	3,046
Net assets acquired	$ 9,152

Acquisitions (Provisional Value

Acquisitions (Provisional Values Assigned in the Acquisitions to Finite Lived Intangible Assets) (Details) $ in Thousands	3 Months Ended
	Dec. 30, 2016USD ($)
Developed Technologies [Member]
Business Acquisition [Line Items]
Amount	$ 6,131
Useful Life (yrs)	7 years 7 months 6 days
Non-compete Agreements [Member]
Business Acquisition [Line Items]
Amount	$ 575
Useful Life (yrs)	5 years